تعدد بدائل القیاس المحاسبي وفقا لمعاییر المحاسبة وأثرها على الأزمة المالیة العالمیة )(2008-200

Abstract

The aim of this study is to identify the causes and consequences of the global
financial crisis (2007-2008) from an accounting perspective. In view of the complexity of
the causes of the global financial crisis and the tendency of many opinions to be
challenged and accused of accounting standards, especially those relating to accounting
measurement, especially fair value, the researchers discussed the presentation of
measurement alternatives and accounting valuation in accordance with International
Accounting Standards (IAS / IFRS). The analysis of accounting measurement risk and its
role in the global financial crisis. The most important measures taken before the
International Accounting Standards Board (IASB) and the US Financial Accounting
Standards Board (FASB) during and after the global financial crisis. The researchers
found that the expansion of high-risk mortgages is one of the main causes of the global
financial crisis. There are many negative effects of this crisis on the economies of
developed and developing countries. There is an exaggeration in criticism of fair value
standards. Accounting Legislation (IASB) and the US Financial Accounting Standards
Board (FASB) have not had precedent by taking several measures, measures and steps.
IASB issued several amendments and improvements and issued several standards, such
as the amendment of IFRS 7 to improve fair value disclosure techniques for financial
instruments, and IFRS 9 Financial Instruments issued in 2009. IFRS 13, Measurement of
fair value.